The society had set out to assert that regulations were unlawful in creating a double taxation. It paid money on account of the tax demanded. It won and recovered the sums paid, but the revenue refused to pay any interest accrued on the sums paid. The Society sought to challenge the decision by judicial review. … Continue reading Woolwich Equitable Building Society v Inland Revenue Commissioners (2): HL 20 Jul 1992
Income Tax/Corporation Tax : Assessment/Self-Assessment – INCOME TAX – Self-Assessment returns – enquiry into 2015-16 and prior years from 2011-12 to 2014-15 – applications for closure notices – s 28A Taxes Management Act 1970 – whether enquiry . .
(Income Tax/Corporation Tax : Penalty) Income tax – self assessment – late filing – proof of requirements of s8 Taxes Management Act 1970. Burden of Proof in Penalty cases. Inherent unreliability of HMRC’s Return Summary documents. . .
The case concerned section 478, which had monstrous and unintended results, if applied in accordance with its natural meaning. The Commissioners did not seek to apply the section in a manner which produced such results. The court held: ‘One should . .
The General Commissioner had held that an inspector’s refusal to renew a certificate allowing the taxpayer construction company to pay its sub-contractors without deducting income tax, infringed that company’s rights. The inspector appealed.
FTTtx INCOME TAX – application for closure notice under section 28A(4) Taxes Management Act 1970 – application refused . .
FTTTx INCOME TAX – loss relief for farming losses – whether restriction on loss relief in section 67 Income Tax Act 2007 only applies to ‘hobby’ farming – no – whether Appellant’s farming activities met the . .
References: Ind Summary 05-Apr-1993, Times 23-Feb-1993, Gazette 07-Apr-1993 Ratio: A Charity Tax avoidance plan was lawful. A company made payments to a charity which then employed them as charity trustees. Since the result was clearly to benefit the charity, and its purposes. The obtaining of a relief from tax, and the making use of an … Continue reading Sheppard and Another v Inland Revenue Commissioners, Inland Revenue Commissioners v Sheppard; Chd 23 Feb 1993
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The taxpayer, a lady barrister, sought to set off against her liability to tax, the cost of purchasing clothing which she would only wear at court in accordance with professional requirements. The clothing although subdued consisted of perfectly ordinary articles of apparel suitable for everyday wear. But for the requirements of her profession that she … Continue reading Mallalieu v Drummond: CA 1983
The taxpayer was transferred from one football club to another. He was paid andpound;75,000 to persuade him to move. The revenue appealed a decision that this was not a sum taxable as an emolument under Schedule E by the new employer. Held: The appeal was allowed. A payment was ‘from’ an employment if it was … Continue reading Shilton v Wilmshurst: HL 7 Feb 1991
The court considered whether corporation tax had to be paid as an expense of the liquidation in priority to other claims. In that case it had arisen not on profits but on chargeable gains, on sales of the company’s properties after the commencement of the winding up. Held: ‘section 243(2) of the Income and Corporation … Continue reading In re Mesco Properties Ltd: ChD 1979
Two brothers acquired a company and were the sole directors. 19 shares each were acquired by the children with their own money. Two later born children also acquired 19 shares therein with their own money from their respective fathers and others, and that the brothers had no shares. The company developed a site by building … Continue reading Butler v Wildin: 1988
The taxpayer defendant (C) had been both resident and ordinarily resident in the UK. He moved to Los Angeles in 1978 making his home and business there until May 1979, when, not having set foot in the UK in the interim, he returned to reside in the UK. The Commissioners ruled that he had not … Continue reading Reed v Clark: ChD 1986
Corporation tax – Chargeable gains – Disposal of shares acquired in consideration of issue of new share – Whether amount or value of consideration the agreed issue price or other value – Income and Corporation Taxes Act 1970, ss 21 and 265 – Finance Act 1965, Sch 6, para 4(l)(a) – Finance Act 1971, Sch … Continue reading Stanton Ltd v Drayton Commercial Investment Co Ltd: HL 8 Jul 1982
The taxpayer was a barrister. To comply with Bar guidance on court dress, she wore, in court and in and to and from chambers black dresses, suits and shoes and white blouses. The clothing were perfectly ordinary articles suitable for everyday wear. But for her professional requirements she would have not purchased those clothes. She … Continue reading Mallalieu v Drummond: HL 27 Jul 1983
The defendant appealed against a finding that he had concealed an emolument, namely accommodation. He said that, as a shadow director of the company within the extended meaning of that phrase under the Act, the deeming provisions under Income Tax law did not apply. The defendant argued that a shadow director could not be an … Continue reading Regina v Allen: HL 11 Oct 2001
The 1889 Act gave statutory undertakers who had incurred expenditure in removing a sunken vessel a right ‘to recover such expenses from the owner of such vessel in a court of summary jurisdiction.’ the undertakers began their action in the High Court, and appealed dismissal of the claim. Held: The appeal failed. Such expenses were … Continue reading Barraclough v Brown: HL 1897
Our law-index is a substantial selection from our database. Cases here are restricted in number by date and lack the additional facilities formerly available within lawindexpro. Please do enjoy this free version of the lawindex. Case law does not ‘belong’ to lawyers. Judgments are made up of words which can be read and understood (if … Continue reading law index